Section mapper · Advance tax, interest, late fees and refunds
Section 245 of the Income-tax Act, 1961 is now
section 438 of the Income-tax Act, 2025
When your refund is set off against an old demand.
- Was
s.245, Income-tax Act, 1961 (repealed)- Is now
s.438(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 438(1) keeps the power to set a refund off against tax remaining payable, and keeps the withholding power for cases where an assessment or reassessment is pending.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.237 → s.431 — Claiming a refund of excess tax
- s.244A → s.437 — Interest the department owes you on a delayed refund
- s.220 → s.411 — When tax becomes payable after a demand notice